Debit and credit sup



E. W. WIESE.

DEBIT AND CREDIT SLIP.

APPLICATION FILED MAY 29. 1919.

1 3 1 4,032 Patented Aug. 26, 1919.

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UNITED STATES PATENT OFFICE.

EDWIN W. WIESE, THIENSVILLE, WISCONSIN.

DEBIT AND CREDIT SLIP.

Specification of Letters Patent.

Patented A11 26, 1919.

Application filed May 29, 1919. vSerial No. 300,696.

To all whom it may concern randa for the guidance of a bookkeeper.

In a bank it is necessary for a cashier or teller to keep track of many items while receiving deposits or paying checks, in order that the bookkeeper may be informed as to the transactions of the day, and for these purposes it is the custom to enter the items on so-called debit and credit slips, or pieces of paper provided for the purpose. But inasmuch as both debit and credit slips are being frequently filled out, and sometimes while the clerk or oflicial is under considerable stress, the possibility of error, due to confusion in the selection of the desired slip, is great, and the delay incident to the selection of a slip of the required character Is also considerable where slips of differing character are provided.

The object of my invention is to provide a form "of slip which can be used either as a debit or as a credit slip, without danger of error; and to provide a form of slip which can be employed for every purpose where debit and credit slips become available.

The drawing illustrates a debit and credit slip constructed in accordance with my invention.

My improved debit and credit slip comrises a rectangular sheet of paper provided near one end with black column lines 1, 2 and 3, extending transversely of the slip, and near the other end with similar column lines 4, 5 and 6, printed in red. Near one side margin of the sheet, I provide a black border line 7, running parallel to the margin, and near the other side margin I provide a corresponding red border line 8. Within the border line 7 a heavy black line 10 extends across the ends of the red lines 4, 5 and 6, and along the central rectangular space 11 t0 the line 1, thereby providing an elon ated rectan lar space 12, within whifii, at the left find, the word Debit is printed, followed by a dotted line 13 extending to the right hand end of the space 12.

Correspondingly, a heavy red line 1 1 crosses the ends of the lines 1, 2 and 3, and

extends from the line 3 to the red line 4, thereby providing a rectangular space between the lines 14: and 8, within which the word Credit is printed, the letters being inverted with reference to the letters composing the word Debit, and being also disposed at the left hand end of the rectangular s ace 15 when the slip is turned into a position with the letters composing the word Credit right side up.

The rectangular space 15 is also provided with a dotted line 18 to receive the appropriate entry.

In the use of these slips, expense items, in-

terest paid, check or exchange items, are" entered on the debit side, a separate slip being ordinarily employed for each entry, and the titles Expense, Exchange, etc., are entered on the dotted line 13, the amount being placed in the columns formed by the lines 1, 2 and 3.

On the credit side, credit items of exchange, deposits, fees and commissions, interests received, etc., are entered under the appropriate titles, each slip receiving usually but one title, and one entry, although frequently several successive entries may be made under the same title, especially where all of said entries relate to the same transaction, and are appropriately designated by such title. The central space 11 is of sufficient area to allow of the entry of suitable memoranda, where the nature of the transaction requires an explanatory notation.

These debit and credit slips may be printed and prepared'in block form, or may be kept in a loose pile within easy reach of the user. The red lines and red lettering on the credit side, and the black lines and lettering employed for the debit side, make it substantially impossible for the user to make an entry on the wrong side of the account. Further, the fact that all the slips are identical until they receive the entries,

makes it possible for the user to almost autoposition of the desired entry, will become substantially automatic in the sense that no conscious thought or effort will be required to place the slip in position to receive the entry.

The relatively heavy black and red lines are of considerable importance in facilitating positioning the sheet for the appropriate entry, for the reason that these lines, independently of the words, indicate, better than the columns do, the portion of the sheet which would be considered as the left hand end at which to enter the title. The

lines 1 and 4 are preferably double lines.

, entries, and also into longitudinally extending debit and credit title spaces, containing appropriate lettering indicative of debit and credit accounts respectively; the red lines and lettering being inversely printed on the opposite side of the sheet, from that occupied by the black lines and lettering, and so arranged that the title will be at the left and the entry columns at the right, whenever either the debit or the credit side of the slip is adjusted in position for use. 7

2. A debit and creditslip having transverse bla'ck lines at one end and red lines at the other, extending partially across the sheet from near its respective side margins, saidsheet also having a relatively black title line forming the base of the red column lines, and extending to the set of black column lines, and a correspondingly heavy red title line forming the base of the black column-- lines, and extending to the set of red column lines, the spaces between said heavy black and red lines containing the Words Debit and Credit inversely printed with reference to each other, and in black and red letters respectively, said slip also having a central rectangular memorandum space between the sets of black and red column lines, and between the heavy black and red title lines.

, In testimony whereof I aflix my signature in the presence of two witnesses. V

EDWIN W. WIESE.

Copies of this patent may he obtained for five cents each, by addressing the fGommissioner of Patents,

7 Washington, D. G. 

